Weber County (Utah). County Treasurer
6051--Tax assessment rolls12612--Stephen Richardson notebook
AGENCY: Weber County (Utah). County Treasurer
SERIES: 6051
TITLE: Tax assessment rolls
DATES: i 1869-
ARRANGEMENT: Chronological.
DESCRIPTION: The county treasurer records tax assessments given to individuals and businesses on a yearly basis, and then records payment of the tax. The assessment rolls show name and address of owner or possessor of property; legal description of the land and valuation of real estate; value of improvement; list of personal property and value; amount of taxes distributed to various taxing units; total amount of taxes; date of payment and remarks. Individuals tax rolls were divided into two categories, real estate and personal property (which includes all livestock and equipment). Business assessment rolls subdivided based on the type of company and the type of equipment or stock they own. Most companies will have rolling stock (cars or trains), building and other equipment. Public Utilities and Mines are treated separately, because of the nature of their business. They record all natural resources that the company draws upon, and are taxed These rolls are a record of annual assessments and the payments of property taxes. "By November 1, the county auditor must deliver the corrected assessment roll to the county treasurer, together with a signed statement" (UCA 59-2-326 (2003)). The rolls include date, location and description of property, total evaluation, assessed valuation, total exemptions, value as corrected, amount due, and amount paid.
RETENTION
Retain permanently
DISPOSITION
May Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is authorized by Archives general schedule Assessment roll records, GRS-734
AUTHORIZED: 05/02/2016
FORMAT MANAGEMENT
Paper: Retain in Office until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm master: Retain in State Archives permanently.
Microfilm duplicate: Retain in Office permanently.
APPRAISAL
Administrative Historical
Tax assessment rolls are historically valuable because they identify all property owners within a county.
PRIMARY DESIGNATION
Public
AGENCY: Weber County (Utah). County Treasurer
SERIES: 12612
TITLE: Stephen Richardson notebook
DATES: ca.1890-1895
ARRANGEMENT: none
DESCRIPTION: Undated and unidentified ledger appears to be estimates made for the construction of various buildings. Though it is titled "German American Fire Insurance Company of St. Paul. Minn.," it contains an accounting of materials needed in the construction of buildings including the courthouse and schools. Includes the building name, number and sizes of needed materials, sorts and totals. Also includes ledger entries which may not be related.
RETENTION
DISPOSITION
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 12/1993
FORMAT MANAGEMENT
Paper: Retain in State Archives permanently with authority to weed.
APPRAISAL
Historical
The records in this series have permanent historical value as documentation of the building industry in Utah in the late 19th century and of the history of Ogden. It is not a government record and should at some point be transferred to a more appropriate repository.
PRIMARY DESIGNATION
Public